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HMRC internal manual

National Insurance Manual

Overview and purpose: the purpose of NICs liability work - obtaining further help

The purpose of NICs liability work is to establish the correct liability of employees, employers and the self-employed for National Insurance contribution purposes. Within this context it is important to ensure that potential benefit implications are considered as well as ensuring that the National Insurance Fund (NIF) is protected.

Each local compliance team has a designated technical officer who is the first port of call for any help needed with NICs liability work, and matters can initially be escalated to Employment Status & Intermediaries (ES&I) where necessary - see COG904550.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)